Rule 93 of CGST Rules -Credit of the amount of rejected refund claim

Rule 93 of CGST Rules -Credit of the amount of rejected refund claim

(updated as on 15.11.2017)

(1) Where any deficiencies havebeen communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) ofrule 89 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 92, either fully or partly,the amount debited, to the extent of rejection, shall be re-credited to the electronic creditledger by an order made in FORM GST PMT-03.

Explanation. For the purposes of this rule, a refund shall be deemed to be rejected, if theappeal is finally rejected or if the claimant gives an undertaking in writing to the properofficer that he shall not file an appeal.

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